December

Key lodgment and payment dates for business for December.

1 December

Income tax

• Payment due date for companies that were taxable medium to large clients in the immediate prior year
• Payment due date for companies that were required to lodge by 31 October
• Lodgment date for non-full assessment company entities – payment date is as per the notice of assessment.

21 December

Activity statements

• November monthly activity statements – final date for lodgment and payment.